Tax Coordination Between Regions in Spain. The Role of the Courts

Overview of the Tax Coordination of the Regions in Spain from the point of view of the role of the Courts in developing the present system

Tax Coordination Between Regions in Spain - Role of the Courts

Análisis de la jurisprudencia constitucional española sobre la distribución de competencias tributarias entre los distintos niveles de gobierno.

Gender gap index in Spain by regions

Every year, the World Economic Forum publishes the World Gender Gap Report mainly based on the results of the Global Gender Gap Index (GGGI) computed by country. This index is made out of four subindexes to capture the magnitude of the gender gap in 4 areas: educational attainment, economic participation and opportunity, political empowerment, and health and survival; its methodology was reformed in 2006. In this paper we adapt the GGGI to construct a Regional Gender Gap Index (RGGI) and we compute it by regions (Comunidades Autónomas) in Spain with 2006 data. The RGGI could be applied to other regions. Results of the RGGI show that not only are there gender gap differences between Spanish regions in Spain, but that there are at the political empowerment and economic participation and opportunity categories that those differences are strongest. Geographic distribution of the gender gap shows that the deepest gaps are, in general, located in the northern regions (Euskadi, with a high score, and Murcia and Extremadura, with low scores, being exceptions); this is mainly due to the poor participation in politics of women in those regions.

Potential isomorphism of elementary substructures of a strictly stable homogeneous model

"Vegeu el resum a l'inici del document del fitxer adjunt."

Discrete time Non-homogeneous Semi-Markov Processes applied to Models for Disability Insurance

In this paper, we present a stochastic model for disability insurance contracts. The model is based on a discrete time non-homogeneous semi-Markov process (DTNHSMP) to which the backward recurrence time process is introduced. This permits a more exhaustive study of disability evolution and a more efficient approach to the duration problem. The use of semi-Markov reward processes facilitates the possibility of deriving equations of the prospective and retrospective mathematical reserves. The model is applied to a sample of contracts drawn at random from a mutual insurance company.

I. Identification and characterisation of epigenetically altered tumor supressor genes by proteomic and genomic approches / II. Studies of genes regualted by MeCP2 union to its promoter regions by proteomic and genmomic approches

DNA methylation has an important impact on normal cell physiology, thus any defects in this mechanism may be related to the development of various diseases In this project we are interested in identifying epigeneticaliy modified genes, in general controlled by processes related to the DNA methylation, by means of a new strategy combining protomic and genomic analyses. First, the two Dimensional-Difference Gel Electrophoresis (2-DIGE) protein analyses of extracts obtained from HCT-116 wt and double knockout for DNMT1 and DNMT3b (DKO) cells revealed 34 proteins overexpressed in the condition of DNMTs depletion. From five genes with higher transcript lavels in DKO cells, comparing with HCT-116 wt. oniy AKR1B1, UCHLl and VIM are melhylated in HCT-116. As expected. the DNA methvlation 1s lost in DKO cells. The rneth,vl ation of VIM and UCHLl promoters in some cancer samples has already been repaired, thus further studies has been focused on AKRlBI. AKR1B1 expression due lo DNA methyiaton of promoter region seems to occur specilfically in the colon cancer cell Iines. which was confirmed in the DNA rnethylation status and expression analyses. performed on 32 different cancer cell lines (including colon, breast, lymphoma, leukemia, neuroblastoma, glioma and lung cancer cell Iines) as well as normal colon and normal lymphocytes samples. AKRIBI expression after treatments with DNA demethvlating agent (AZA) was rescued in 5 coloncancer cell lines (including genetic regulation of the candidate gene. The methylation status of the rest of the genes identified in proteomic analysis was checked by methylation specific PCR (MSP) experiment and all appeared to be unmethylated. The similar research has been done also bv means of Mecp2-null mouse model For 14 selected candidate genes the analyses of expression leveis, methylation Status and MeCP2 interaction with promoters are currently being performed.

The allometry of non-employment. What can compositional data analysis tell us about labour market performance across the UK's regions?

The low levels of unemployment recorded in the UK in recent years are widely cited asevidence of the country’s improved economic performance, and the apparent convergence of unemployment rates across the country’s regions used to suggest that the longstanding divide in living standards between the relatively prosperous ‘south’ and the more depressed ‘north’ has been substantially narrowed. Dissenters from theseconclusions have drawn attention to the greatly increased extent of non-employment(around a quarter of the UK’s working age population are not in employment) and themarked regional dimension in its distribution across the country. Amongst these dissenters it is generally agreed that non-employment is concentrated amongst oldermales previously employed in the now very much smaller ‘heavy’ industries (e.g. coal,steel, shipbuilding).This paper uses the tools of compositiona l data analysis to provide a much richer picture of non-employment and one which challenges the conventional analysis wisdom about UK labour market performance as well as the dissenters view of the nature of theproblem. It is shown that, associated with the striking ‘north/south’ divide in nonemployment rates, there is a statistically significant relationship between the size of the non-employment rate and the composition of non-employment. Specifically, it is shown that the share of unemployment in non-employment is negatively correlated with the overall non-employment rate: in regions where the non-employment rate is high the share of unemployment is relatively low. So the unemployment rate is not a very reliable indicator of regional disparities in labour market performance. Even more importantly from a policy viewpoint, a significant positive relationship is found between the size ofthe non-employment rate and the share of those not employed through reason of sicknessor disability and it seems (contrary to the dissenters) that this connection is just as strong for women as it is for men

A Homogeneous Set-Theoretical Frame for Clustering Fuzzy Relational Data

Our purpose is to provide a set-theoretical frame to clustering fuzzy relational data basically based on cardinality of the fuzzy subsets that represent objects and their complementaries, without applying any crisp property. From this perspective we define a family of fuzzy similarity indexes which includes a set of fuzzy indexes introduced by Tolias et al, and we analyze under which conditions it is defined a fuzzy proximity relation. Following an original idea due to S. Miyamoto we evaluate the similarity between objects and features by means the same mathematical procedure. Joining these concepts and methods we establish an algorithm to clustering fuzzy relational data. Finally, we present an example to make clear all the process

Do labour mobility and networks foster geographical knowledge diffusion? The case of European regions

The goal of this paper is twofold: first, we aim to assess the role played by inventors’ cross-regional mobility and networks of collaboration in fostering knowledge diffusion across regions and subsequent innovation. Second, we intend to evaluate the feasibility of using mobility and networks information to build cross-regional interaction matrices to be used within the spatial econometrics toolbox. To do so, we depart from a knowledge production function where regional innovation intensity is a function not only of the own regional innovation inputs but also external accessible R&D gained through interregional interactions. Differently from much of the previous literature, cross-section gravity models of mobility and networks are estimated to use the fitted values to build our ‘spatial’ weights matrices, which characterize the intensity of knowledge interactions across a panel of 269 regions covering most European countries over 6 years.

La Cooperació territorial de les regions. L’experiència de Catalunya

L’EPM s’inscriu en el context de les estratègies de la cooperació interterritorial impulsades a Catalunya des de l’adhesió d’Espanya a la UE. L’activisme europeu de les institucions catalanes va començar a manifestar-se cap a finals dels anys vuitanta, arran de la posada en marxa del Mercat Únic de 1993, amb un conjunt d’iniciatives tendents a fomentar fórmules innovadores de cooperació transregional - és a dir, desproveïdes de continuïtat territorial – i transfronterera amb altres comunitats regionals i locals. Els Quatre Motors per a Europa i Eurociutats corresponen al primer model, mentre que l’antiga Euroregió Mediterrània formada per Catalunya, Llenguadoc-Rosselló i Migdia-Pirineus, i la Comunitat de Treball dels Pirineus encarnen el segon. La xarxa C-6 i les dues experiències més actuals, l’Arc Llatí i l’Euroregió Pirineus-Mediterrània, combinen elements d’ambdós models.

Cross-Border Cooperation Between Spain and Portugal: A case Study of the Southern Regions

After centuries of lack of contacts between Spain and Portugal, the democratization of both countries allowed for a rapprochement which today is becoming more intensive. The crucial factor of the growing integration of Spanish and Portuguese border regions into a cross-border region is naturally the INTERREG programme. Both regions are disadvantaged within the European Union and their respective countries as poor regions. They have the status of a ‘double periphery’. In the 1980s and particularly 1990s actors on both sides of the border intensified their contacts in order to overcome their double peripherality. The growing number of projects, the improvement of infrastructures and the revival of associationism will certainly change the quality of life of these regions, which are still among the lowest in both countries. The continuation of the INTERREG programme after 2007-2013 will be an important consolidating tool for the further development of cross-border cooperation.

An ex-post view of inequality of opportunity in France and its regions

This paper proposes an ex-post measure of inequality of opportunity in France and its regions by assessing the inequality between individuals exerting the same effort. To this end, we define a fair income that fulfils ex-post equality of opportunity requirements. Unfairness is measured by an unfair Gini based on the distance between the actual income and the fair income. Our findings reveal that the measures of ex-post inequality of opportunity largely vary across regions, and that this is due to di_erences in reward schemes and in the impact of the non responsibility factors of income. We find that most regions have actual incomes closer to fair incomes than to average income, excepted Ile de France where the actual income looks poorly related to effort variables. Finally, we find that income inequality and inequality of opportunity are positively correlated among regions.

Avaluació de l’estructuració genètica humana a la Península Ibèrica i a d’altres regions del sudoest europeu: implicacions poblacionals i epidemiològiques

Els avenços en tècniques de genotipat de polimorfismes genètics a gran escala estan liderant una revolució en el camp de l’epidemiologia genètica i la genètica de poblacions humanes. La informació aportada per aquestes tècniques ha evidenciat l’existència d’estructuracions poblacionals que poden augmentar l’error en els estudis d’associació a escala genòmica (GWAS, genome-wide association studies). Estudis recents han demostrat la presència d’aquestes estructuracions a nivell interregional i intrarregional a Europa. El present projecte ha avaluat el grau d’estructuració genètica en poblacions de la Península Ibèrica i altres regions del sudoest europeu (Itàlia i França) per quantificar l’impacte que aquesta potencial estructuració pot tenir en el disseny d’estudis d’associació GWAS i reconstruir la història demogràfica de les poblacions de la Mediterrània. Per aconseguir aquests objectius, s’han analitzat mostres de DNA de 770 individus de 26 poblacions de la Península Ibèrica, França, Itàlia i d’altres països de la Mediterrània. Aquestes mostres van ser genotipades per 240000 SNPs utilitzant l’array 250K StyI d’Affymetrix en el marc d’aquest projecte o mitjançant altres arrays d’Affymetrix en els projectes internacionals HapMap i POPRES. S’han realitzat anàlisis estadístiques incloent anàlisis de components principals, Fst, identitat per descendència, desequilibri de lligament, barreres genètiques, etc. Aquests resultats han permés construir un marc de referència de la variabilitat en aquesta regió, avaluar el seu impacte en estudis d’associació i proposar mesures per evitar l’increment de qualsevol tipus d’error (tipus I i II) en estudis nacionals i internacionals. A més, també han permés reconstruir la història de les poblacions humanes de la Mediterrània així com analitzar les seves relacions demogràfiques. Donada la duració limitada d’aquesta acció (24 mesos, d’octubre de 2010 a setembre de 2012), els resultats d’aquest projecte es troben actualment en fase de redacció i conduiran a diverses publicacions en revistes internacionals i a la preparació de comunicacions a congressos.

Passive modernization? the new human development index and its components in Italy’s regions (1871-2007)

The article presents and discusses estimates of social and economic indicators for Italy’s regions in benchmark years roughly from Unification to the present day: life expectancy, education, GDP per capita at purchasing power parity, and the new Human Development Index (HDI). A broad interpretative hypothesis, based on the distinction between passive and active modernization, is proposed to account for the evolution of regional imbalances over the long-run. In the lack of active modernization, Southern Italy converged thanks to passive modernization, i.e., State intervention: however, this was more effective in life expectancy, less successful in education, expensive and as a whole ineffective in GDP. As a consequence, convergence in the HDI occurred from the late XIX century to the 1970s, but came to a sudden halt in the last decades of the XX century.

Pseudogenes in the ENCODE regions: consensus annotation, analysis of transcription, and evolution

Arising from either retrotransposition or genomic duplication of functional genes, pseudogenes are “genomic fossils” valuable for exploring the dynamics and evolution of genes and genomes. Pseudogene identification is an important problem in computational genomics, and is also critical for obtaining an accurate picture of a genome’s structure and function. However, no consensus computational scheme for defining and detecting pseudogenes has been developed thus far. As part of the ENCyclopedia Of DNA Elements (ENCODE) project, we have compared several distinct pseudogene annotation strategies and found that different approaches and parameters often resulted in rather distinct sets of pseudogenes. We subsequently developed a consensus approach for annotating pseudogenes (derived from protein coding genes) in the ENCODE regions, resulting in 201 pseudogenes, two-thirds of which originated from retrotransposition. A survey of orthologs for these pseudogenes in 28 vertebrate genomes showed that a significant fraction (∼80%) of the processed pseudogenes are primate-specific sequences, highlighting the increasing retrotransposition activity in primates. Analysis of sequence conservation and variation also demonstrated that most pseudogenes evolve neutrally, and processed pseudogenes appear to have lost their coding potential immediately or soon after their emergence. In order to explore the functional implication of pseudogene prevalence, we have extensively examined the transcriptional activity of the ENCODE pseudogenes. We performed systematic series of pseudogene-specific RACE analyses. These, together with complementary evidence derived from tiling microarrays and high throughput sequencing, demonstrated that at least a fifth of the 201 pseudogenes are transcribed in one or more cell lines or tissues.